She’ll get out in 30 mos., or less, and within a few years be right back in the hoosegow for the same thing. She’ll just figure she won’t get caught THIS TIME.
As the controller or money manager, she knows how to steal money.
Any business should have regular audits. Trust but verify. The owners trusted her too much. Or perhaps auditors were incompetent and didn’t uncover things she was doing.
She will probably get a similar job in the future, as many small businesses do not do background checks on new hires.